Sales and Use Tax Annotations

Annotation 425.0883.700

(b) SPECIFIC ITEMS CLASSIFIED.

425.0883.700Top Cat. "Top Cat" is an electric car-top hoist that appears to be specially designed to enable a physically handicapped person to load or unload a wheelchair onto or from a motor vehicle without assistance from another person.

The term "physically handicapped" person includes only those disabled persons described in California Vehicle Code section 22511.5 as qualified for special parking privileges. Therefore, tax does not apply to the sale or use of items and materials when used to modify vehicles to be used in the transport of such physically handicapped person(s). This exemption applies to vehicles which are owned and operated by physically handicapped persons as well as to vehicles which are used in the public or private transport of physically handicapped persons. The "Top Cat" qualifies for the exemption provided under section 6369.4. Tax does not apply to the sale or use of this device when it is used to modify a vehicle for physically handicapped persons. 2/23/84.